Electronic and digital signatures must identify the signatory and show that the person consciously indented to sign. An e-signature is applied by electronic or mechanical means such as an automated email signature or inserting an image of someone’s signature (“cut and paste”). Digital signatures provide more security in the form of “digital fingerprint” through platforms […]

Discretionary trusts are established for the benefit of the “family” so that you may distribute income and capital to a wide class of beneficiaries referred to in the trust deed.  Quite often “beneficiaries” include “brother, sister, spouse…and remoter issues”.  What is the risk, for example, if a “brother” who is unaware that he is a […]

From 1 September 2015 new law applies to Financial and Personal Powers of Attorneys.  There is no longer the need for a separate Power of Attorney Guardianship.  You can now appoint an attorney to make financial and lifestyle choices on your behalf in one document.  There are a number of new requirements such as: Restrictions […]

In this issue: Family Law property division – the High Court has spoken An executor of a deceased estate assumes liability Restrictive covenants 2013 Federal Election Restructuring your business – removing income tax impediments Rules against Tax Avoidance Special rules for private companies What is a supply for GST purposes – The Qantas case Self-managed […]